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AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Published by Lembaga Pendidikan dan Penelitian Manggala Institute
ISSN : -     EISSN : 30319404     DOI : https://doi.org/10.62335/wzey5m11
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi accomodates original research or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Science, Economic, Finance, Information Technology, Education, Law and Political, Entrepreneurship and related fields.
Arjuna Subject : Umum - Umum
Articles 442 Documents
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Pentingnya Suatu Sistem Informasi Manajemen dalam Sebuah Organisasi Siti Aminah; Muhammad Fadhil Hidayat; Dina Sari Tobing; Fitri Suryani Sihombing
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 8 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i8.2939

Abstract

Information is something that is important and needed by a management or organization. In fact, information is recognized as a resource that has a big role in every organizational activity, such as when making management decisions, whether in the process of designing, organizing, implementing or monitoring. An accurate, fast and reliable source of information for those making decisions is important in order to be able to determine and make strategic decisions to achieve the goals, vision and mission of an organization. Advances in management information systems provide a rapid impetus for meeting the information needs of decision makers and other users in an organization. An organization will not run well without a relevant information system. The main purpose of using this system is to collect complete information and support leaders in decision making.
Pengaruh Ukuran Perusahaan, Anak Perusahaan, dan Kualitas Audit terhadap Integritas Laporan Keuangan Amelia Gita Safira Salsabila; Sudarmadi Sudarmadi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 9 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i9.2961

Abstract

This study aims to determine and analyze the effect of company size, subsidiaries, and audit quality on the integrity of financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This type of research is quantitative research using secondary data sources obtained from the company's official financial statements. The population includes all manufacturing companies on the IDX, where the sample determination was carried out using a purposive sampling method, resulting in a total sample of 41 companies that met the criteria. The data analysis method used in this study is panel data regression analysis with Fixed Effect Model (FEM) estimation adjusted using the Robust Standard Error (Huber-White-Hinkley) method with data processing techniques using the EViews program version 12. The results of the study partially indicate that company size has a negative effect on the integrity of financial statements, subsidiaries have no effect on the integrity of financial statements, and audit quality has a positive effect on the integrity of financial statements. Meanwhile, simultaneously, company size, subsidiaries, and audit quality have a significant effect on the integrity of financial statements.
Pemanfaatan Limbah Padat Ampas Kopi Menjadi Lilin Aromaterapi (Studi Kasus Coffee Shop Bermuda) Lini Purwanti; Weli Zuandi; Ikdham Nurul Khalik
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 9 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i9.2972

Abstract

The increasing consumption of coffee and the growth of coffee shop businesses have resulted in a growing amount of coffee ground waste generated every day. Coffee ground waste that is not properly managed can cause environmental problems due to decomposition, which may produce unpleasant odors and increase the accumulation of organic waste. On the other hand, coffee grounds still have a distinctive aroma and therefore have the potential to be reused as a value-added product. One alternative for utilizing coffee ground waste is processing it into aromatherapy candles. This research was conducted at Bermuda Coffee Shop to determine the potential of the coffee ground waste generated and utilize it as an alternative product that can support organic waste management. The objectives of this study were to determine the average volume of coffee ground waste generated at Bermuda Coffee Shop, process coffee ground waste into aromatherapy candles, and determine consumers' responses to the aroma of aromatherapy candles made from coffee grounds through a hedonic test. This study used an experimental method with a descriptive quantitative approach. Coffee ground waste was measured for seven days, then dried and processed into aromatherapy candles using beeswax and coconut oil. A hedonic test was conducted with 30 respondents using a 1–5 scale. The data were analyzed using frequency, percentage, mean, and mode. The results showed that Bermuda Coffee Shop generated an average of 3 kg of coffee ground waste per day. A total of 1.05 kg of coffee grounds was used to produce 30 aromatherapy candles. The hedonic test resulted in an average score of 3.60, with a mode of 3 (neutral). Of the respondents, 50% rated the aroma as neutral, 40% as liked, and 10% as highly liked. These results indicate that aromatherapy candles made from coffee grounds were reasonably well accepted by the respondents and have potential as an alternative method of utilizing organic waste into a value-added product. Further development can be carried out by improving the composition of materials and enhancing the quality of the candle aroma.
Peran Upah dan Budaya Organisasi dalam Meningkatkan Kinerja Guru Madrasah Aliyah Hidayatul Mubtadiin di Kampung Baru Alfa Alfa; Yuni Firayanti; Marhamah Marhamah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 9 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i9.2983

Abstract

This study aims to examine the role of wages and organizational culture in improving teachers’ performance at Madrasah Aliyah Hidayatul Mubtadiin Kampung Baru. The research employed a descriptive qualitative approach with data collected through interviews, observation, and documentation involving five informants consisting of administrators and teachers. Data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions using the Miles and Huberman interactive model, with data validity tested through source triangulation. The findings reveal that the wage system implemented by the madrasah is adjusted to the institution’s economic capacity, work agreements, teaching hours, and position levels. Salaries are paid monthly and supplemented with incentives such as transportation allowances, year-end bonuses, and other rewards. These provisions have proven to significantly motivate teachers to enhance their performance. In addition, the organizational culture manifested through regular teacher meetings, mutual assistance, transparency, and quarterly study sessions fosters effective communication, teamwork, and a strong sense of solidarity. The study concludes that a well-structured wage system combined with a positive organizational culture plays a vital role in creating a supportive work environment, ultimately leading to improved teacher performance.
Pemanfaatan Limbah Tisu Sebagai Filler Pembuatan Batako (Studi Kasus: Mie Ayam Bakso Bawor) Gefinanda Anugrah Surya Marzuki; Weli Zuandi; Rinto Wiarta
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 9 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i9.2994

Abstract

The increasing amount of tissue waste generated from restaurant activities has the potential to cause environmental problems if not managed properly. One alternative to utilize this waste is by using it as a filler material in the production of concrete masonry blocks (batako). This study aimed to analyze the effect of tissue waste addition on the compressive strength and water absorption of concrete blocks and to evaluate their compliance with the quality requirements specified in SNI 03- 0349-1989. An experimental method was employed using three variations of tissue waste content, namely 0%, 15%, and 20% of the filler composition. The concrete block specimens were produced through the processes of material mixing, molding, curing, and subsequently tested for compressive strength and water absorption after reaching the specified curing age. The results showed that the addition of tissue waste reduced the compressive strength of the concrete blocks. The compressive strength values for the 0%, 15%, and 20% tissue waste variations were 0.725 MPa, 0.496 MPa, and 0.115 MPa, respectively. This reduction was caused by the increase in porosity and the weakening of the bond between the cement paste and aggregates due to the presence of tissue fibers. Meanwhile, water absorption tended to increase with the higher percentage of tissue waste because of the greater number of voids formed within the concrete block structure. In conclusion, the addition of tissue waste significantly affected both the mechanical and physical properties of concrete blocks. Higher tissue waste content resulted in lower compressive strength and higher water absorption, indicating that an optimum proportion of tissue waste is required to ensure its utilization without significantly reducing the quality of concrete blocks.
Kajian Metode Pembelajaran Membaca Permulaan yang Digunakan Oleh Guru di SDN 58 Sungai Raya Sheren Ayu Saputri; Yunika Afryaningsih; Risdiana Andika Fatmawati
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 9 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i9.2997

Abstract

This study aims to describe the early reading instruction methods used by teachers at SDN 58 Sungai Raya. This study employed a qualitative approach with a descriptive approach. Data collection was conducted through documentation, using a checklist for analyzing teaching modules as an instrument. The results showed that first and second grade teachers used various early reading methods, including the alphabet method, spelling method, syllable method, institutional word method, and global method. The choice of methods was tailored to the needs and abilities of the students. The application of these varied methods aims to improve students' early literacy skills comprehensively. This study concludes that the diversity of methods employed by teachers is crucial in supporting the effectiveness of early reading instruction in lower grades.
Analisis Pengalaman Pengguna (User Experience) dalam Penggunaan Aplikasi Tring! sebagai Layanan Digital PT. Pegadaian Cabang Sudiang Nursia Nursia; M. Abduh Idris
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 9 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i9.3023

Abstract

The development of digital services in the financial services sector has encouraged PT Pegadaian to introduce the Tring application as a platform that integrates various Pegadaian services digitally. However, the availability of various features within a single application does not necessarily provide the same user experience for every customer. This study aims to analyze the User Experience of using the Tring application as a digital service at PT Pegadaian Sudiang Branch based on the seven aspects of the UX Honeycomb, namely useful, usable, desirable, findable, accessible, credible, and valuable. This study employed a descriptive qualitative approach involving 30 customers of PT Pegadaian Sudiang Branch as informants selected through purposive sampling. Data were collected through interviews and observations and analyzed using the Miles, Huberman, and Saldaña model through the stages of data condensation, data display, and conclusion drawing and verification. The results showed that the Tring application generally provides a positive user experience. The useful, credible, and valuable aspects were identified as the application's main strengths, as they provide convenience in accessing services, improve time efficiency, and foster a sense of security and trust among users. However, several issues were still identified in the usable, findable, and desirable aspects, particularly among new and elderly users, including relatively complex menu navigation, the use of less simple terminology, and an interface perceived as somewhat cluttered. Meanwhile, the accessible aspect showed that the application generally functions well under normal conditions, although its performance may still be affected by internet connection quality and system updates. Overall, the Tring application has supported the transformation of Pegadaian services toward digital services; however, improvements in ease of use, navigation, user interface design, and accessibility are still needed to create a more inclusive and optimal user experience.
Pengembangan dan Optimalisasi Website PPID dalam Meningkatkan Usability Layanan Informasi Publik pada Diskominfo Kabupaten Sinjai Muh. Yusril Abni; Sudirman Sudirman; Suryani Alimuddin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 10 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i10.3072

Abstract

The optimization of the Sinjai Regency Diskominfo PPID website aims to overcome technical constraints in public information reporting. This study evaluates the website's usability based on the perceptions of Regional Apparatus Organization (OPD) admins using the ISO 9241-11 standard. Through a questionnaire given to 31 respondents, the evaluation results show a very high success rate. The new system successfully increased reporting productivity (100%) and categorization efficiency (100%), supported by a highly satisfactory visual interface (100%). The error handling features also proved to be very clear and informative (100% Yes). Overall, the system greatly facilitates the operators' work. The main recommendation focuses on developing a self-monitoring feature for document completeness progress for OPD admins.
An Analysis of The Implementation of Continuous Improvement in Enhancing Operational Performance and Competitiveness in Manufacturing Companies: A Case Study of PT Voksel Electric Tbk Sulistiyani Amelia Sari; Margareth Lily Maria; Muhammad Reza Pahlevi Anwar; Risky Budianto
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 10 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i10.3094

Abstract

This study aims to analyze the implementation of continuous improvement at PT Voksel Electric Tbk across five key areas: quality, employee turnover, revenue and sales, innovation and ideas, and customer loyalty. This study employs a descriptive approach using secondary data obtained from the company's annual and integrated reports for 2021–2025, supported by relevant previous studies. The analysis links the company's performance conditions to the concept of continuous improvement through the Plan–Do–Check–Act (PDCA) cycle, fishbone diagrams, 5 Why analysis, Quality Control Circle/Quality Control Project (QCC/QCP), Key Performance Indicators (KPIs), suggestion systems, and the Smart Improvement & Innovation program. The findings indicate that continuous improvement should be implemented in an integrated manner by considering operational performance, human resources, financial performance, innovation, and customer relationships. The company's revenue declined from IDR 3,055.442 billion in 2023 to IDR 1,879.353 billion in 2024, before increasing to IDR 1,988.108 billion in 2025. Nevertheless, revenue in 2025 remained below the 2023 level, highlighting the need for continuous evaluation and improvement of business process effectiveness and corporate strategies. Therefore, the systematic, measurable, and sustainable implementation of continuous improvement is expected to help the company identify root causes, improve quality and productivity, encourage innovation, strengthen customer loyalty, and enhance overall corporate performance.
Optimalisasi Pelaksanaan Jasa Keagenan Berbasis Sumber Daya Manusia dan Transformasi Digital di PT. Samudera Sentosa Bersama Cabang Baubau dalam Menunjang Pelayanan Kapal Murdani Ardiansyah; Syarifuddin Arief; M. Abduh Idris; M. Dakhri; Sudirman Sudirman
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 10 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i10.3097

Abstract

In the continuously evolving maritime industry, ports serve as strategic logistics hubs that require timely and efficient operations. This study examines the implementation of ship agency services at PT Samudera Sentosa Bersama (SSB) Baubau Branch, with a particular focus on strengthening human resource competencies and advancing digital transformation. A descriptive qualitative approach was employed, with data collected through structured interviews, field observations, and document analysis. The findings indicate that the integration of the Inaportnet platform has streamlined the ship clearance process. However, the overall efficiency of ship services remains constrained by gaps in the digital literacy of field personnel and limited network infrastructure in the region. To reduce vessel waiting time and the risk of demurrage, this study recommends updating Standard Operating Procedures (SOPs) based on a pre-arrival notification system, implementing continuous digital competency training for human resources, and establishing a cross-sectoral digital communication forum within the port environment.

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